This review summarizes and critiques the empirical ethical decision-making literature from 1996–2003. One hundred and seventy-four articles were published in top business journals during this period. Tables are included that summarize the findings by dependent variable – awareness, judgment, intent, and behavior. We compare this review with past reviews in order to draw conclusions regarding trends in the ethical decision-making literature and to surface directions for future research.

The study of Social Issues in Management (SIM) has exhausted its primary analytic framework based on corporate social performance (social science), business ethics (philosophy), and stakeholder theory (organizational science), and needs to move to a new paradigmatic level based on the natural sciences. Doing so would expand research horizons to include cosmological perspectives (astrophysics), evolutionary theory (biology, genetics, ecology), and non-sectarian spirituality concepts (theological naturalism, cognitive neuroscience). Absent this shift, SIM studies risk increasing irrelevance for scholars and business practitioners.

There is an impressive history associated with the evolution of the concept and definition of corporate social responsibility (CSR). In this article, the author traces the evolution of the CSR construct beginning in the 1950s, which marks the modern era of CSR. Definitions expanded during the 1960s and proliferated during the 1970s. In the 1980s, there were fewer new definitions, more empirical research, and alternative themes began to mature. These alternative themes included corporate social performance (CSP), stakeholder theory, and business (...) ethics theory. In the 1990s, CSR continues to serve as a core construct but yields to or is transformed into alternative thematic frameworks. (shrink)

Integrating personality, behavioral, and cognitive theories of change, the author examines the operations, measurement, and evolution of behavioral and ethical standards that distinguish capitalism from other ideologies.

Business and Society: Ethics and Stakeholder Management, 5th edition employs a stakeholder management framework, emphasizing business' social and ethical responsibilities to both external and internal stakeholder groups. A twin theme of business ethics to illustrate how ethical or moral considerations are included the public issues facing organizations and the decision making process of managers. The text is written from a managerial perspective that along with the twin themes of stakeholders and ethics, shows how to identify stakeholders, incorporate their concerns into (...) the organization's strategy and operations, and also integrate ethical wisdom into their decision making process. In addition, 35 case histories are included to help connect theory and practice through timely and interesting examples. (shrink)

The study reported here sought to examine the ethical orientations of business managers and business students in Singapore. Data were obtained using Defining Issue Test. Analysis of Variance revealed that age, education and religious affiliation had influenced cognitive moral development stages of the respondents. Vocation, gender and ethnicity did not seem to have affected moral judgement of the subjects. Contrary to the general view, both business students and business managers demonstrated the same level of sensitivity to ethical dimensions of decision-making. (...) Implications of the findings and limitations of the study are discussed. (shrink)

In this theoretical paper, motives for CSR are considered. An underlying assumption is that the commercial imperative is not the sole driver of CSR decision-making in private sector companies, but that the formal adoption and implementation of CSR by corporations could be associated with the changing personal values of individual managers. These values may find expression through the opportunity to exercise discretion, which may arise in various ways. It is suggested that in so far as CSR initiatives represent individuals' values, (...) so the responsibility in evidence is less obviously corporate. Our emphasis on personal initiative is intended to counter a tendency to view the corporation as the agent, and may serve to remind us that individuals can, indeed, make a difference. (shrink)

A survey of 138 college students reveals an undergraduate major has a greater influence on corporate social responsibility than business ethics. Business students are no less ethical than nonbusiness students. Females are more ethical and socially responsible than males. Age is negatively related to one's Machiavellian orientation and positively related to negative attitudes about corporate efforts at social responsibility. The results suggest a greater need to focus busines ethics instruction based on student characteristics.

There has recently been a reappraisal of value in UK construction and calls from a wide range of influential individuals, professional institutions and government bodies for the industry to exceed stakeholders’ expectations and develop integrated teams that can deliver world class products and services. As such value is certainly topical, but the importance of values as a separate but related concept is less well understood. Most construction firms have well-defined and well-articulated values, expressed in annual reports and on websites; however, (...) the lack of rigorous and structured approaches published within construction management research and the practical, unsupported advice on construction institution websites may indicate a shortfall in the approaches used. This article reviews and compares the content and␣structure of some of the most widely used values approaches, and discusses their application within the construction sector. One of the most advanced and empirically tested theories of human values is appraised, and subsequently adopted as a suitable approach to eliciting and defining shared organisational values. Three studies within six construction organisations demonstrate the potential application of this individually grounded approach to reveal and align the relative values priorities of individuals and organisations to understand the strength of their similarity and difference. The results of these case studies show that this new universal values structure can be used along with more qualitative elicitation techniques to understand organisational cultures. (shrink)

The dominant values of the business system-economizing and power-aggrandizing-are manifestations of natural evolutionary forces to which sociocultural meaning has been assigned. Economizing tends to slow life-negating entropic processes, while power-aggrandizement enhances them. Both economizing and power-aggrandizing work against a third (non-business) value cluster- ecologizing-which sustains community integrity. The contradictory tensions and conflicts generated among these three value clusters define the central normative issues posed by business operations. While both economizing and ecologizing are antientropic and therefore life-supporting, power augmentation, which negates (...) the other two value clusters, is pro-entropic and therefore life-defeating. Business ethicists, by focusing on the contradictions between personal values, on the one hand, and both economizing and power-aggrandizing, on the other hand, have tended to overlook the normative significance of nature-based value systems. Learning to reconcile economizing and ecologizing values is the most important theoretical task for business ethicists. (shrink)

In this paper, we examine critically the notion of “Triple Bottom Line” accounting. We begin by asking just what it is that supporters of the Triple Bottom Line idea advocate, and attempt to distil specific, assessable claims from the vague, diverse, and sometimescontradictory uses of the Triple Bottom Line rhetoric. We then use these claims as a basis upon which to argue (a) that what issound about the idea of a Triple Bottom Line is not novel, and (b) that what (...) is novel about the idea is not sound. We argue on bothconceptual and practical grounds that the Triple Bottom Line is an unhelpful addition to current discussions of corporate social responsibility. Finally, we argue that the Triple Bottom Line paradigm cannot be rescued simply by attenuating its claims: the rhetoric isbadly misleading, and may in fact provide a smokescreen behind which firms can avoid truly effective social and environmental reporting and performance. (shrink)

The Herald of Free Enterprise, a ferry operating in the English Channel, sank on March 6, 1987, drowning nearly two hundred people. The official inquiry found that the company running the ferry was extremely sloppy, with poor routines of checking and management. “From top to bottom the body corporate was infected with the disease of sloppiness.”1 But the courts did not penalize anyone in what might seem to be an appropriate measure, failing to identify individuals in the company or on (...) the ship itself who were seriously enough at fault. As one commentator put it, “The primary requirement of finding an individual who was liable . . . stood in the way of attaching any significance to the organizational sloppiness that had been found by the official inquiry.”2 In a case like this it can make good sense to hold that while the individuals involved may not bear a high degree of personal responsibility, together as a corporate enterprise they should carry full responsibility for what occurred. Although the members may not fully satisfy the conditions for being held personally responsible—although there are mitigating circumstances that excuse them in some mea-. (shrink)

The Corporate Social Responsibility (CSR) field presents not only a landscape of theories but also a proliferation of approaches, which are controversial, complex and unclear. This article tries to clarify the situation, mapping the territory by classifying the main CSR theories and related approaches in four groups: (1) instrumental theories, in which the corporation is seen as only an instrument for wealth creation, and its social activities are only a means to achieve economic results; (2) political theories, which concern themselves (...) with the power of corporations in society and a responsible use of this power in the political arena; (3) integrative theories, in which the corporation is focused on the satisfaction of social demands; and (4) ethical theories, based on ethical responsibilities of corporations to society. In practice, each CSR theory presents four dimensions related to profits, political performance, social demands and ethical values. The findings suggest the necessity to develop a new theory on the business and society relationship, which should integrate these four dimensions. (shrink)

The authors review the empirical literature in order to assess which variables are postulated as influencing ethical beliefs and decision making. The variables are divided into those unique to the individual decision maker and those considered situational in nature. Variables related to an individual decision maker examined in this review are nationality, religion, sex, age, education, employment, and personality. Situation specific variables examined in this review are referent groups, rewards and sanctions, codes of conduct, type of ethical conflict, organization effects, (...) industry, and business competitiveness. The review identifies the variables that have been empirically tested in an effort to uncover what is known and what we need to know about the variables that are hypothesized as determinants of ethical decision behavior. (shrink)

This study examines values and value types as well as scores in levels of moral reasoning for␣students enrolled in a business program. These two factors are measured using the Schwartz Personal Values␣Questionnaire and the Defining Issues Test 2. No statistically significant differences in levels of moral␣reasoning, rankings of values, and value types could be attributed to gender. However, eight significant correlations between value types and levels of moral reasoning provide evidence that a systematic relationship exists. The relationships are not only (...) internally consistent but also consistent with the model of values based on motivational goals (Schwartz S. H. and K. Boenke: 2004, Journal of Research in Personality, 38 230–255). (shrink)

This 1978 paper outlines a conceptual transition in business and society scholarship, from the philosophical-ethical concept of corporate social responsibility (corporations' obligation to work for social betterment) to the action-oriented managerial concept of corporate social responsiveness (the capacity of a corporation to respond to social pressure). Implications of this shift include a reduction in business defensiveness, an increased emphasis on techniques for managing social responsiveness, more empirical research on business and society relationships and constraints on corporate responsiveness, a continued need (...) to clarify business responsibilities, and a need to work toward more dynamic theories of values and social change. (shrink)

Values have been defined narrowly in terms of object attractiveness and broadly as abstract principles guiding social life. They are principles for action encompassing abstract goals in life and modes of conduct that an individual prefers across different situations. Certain variables are valued because they are fundamental characteristics or needs to make a better society and facilitate to differentiate between desirable and desired, delectable and electable, short term and long term, and pleasant and good. Values develop in early years. The (...) lifelong behavioural pattern, attitude and perception of individuals are guided and directed by these values. They are most often reinforced by society, since sources of values are national culture, family, teachers, friends and other environmental factors. This article is an attempt to understand the perception of students, who happen to be future professionals, about existing values and the values they think ought to be present in society. (shrink)

This study investigated several issues with 1498 managers nationwide regarding, for example, how ethical they felt their organizations were and whether their personal principles must be compromised for the organization's sake. In addition their decision criteria for two scenarios involving ethical implications were articulated.

Significant research has found that corporations have a social responsibility beyond maximizing shareholders' value. This study examines the effect of high-profile corporate bankruptcies on perception of corporate social responsibility. Undergraduate and graduate business students rated the importance of corporate social responsibility on profitability, long-term success and short-term success, before and after high-profile bankruptcies. The results indicated that students in general perceived corporate social responsibility to be more important to profitability and long-term success of the firm and less important to short-term (...) success after media publicity of corporate scandals. Several demographic factors such as gender, age and college major played a role in this perception. These findings have important implications for business education, especially as it relates to corporate social responsibility. (shrink)

Business relations rely on shared perceptions of what is acceptable/expected norms of behavior. Immense expansion in transnational business made rudimentary consensus on acceptable business practices across cultural boundaries particularly important. Nonetheless, as more and more nations with different cultural and historical experiences interact in the global economy, the potential for misunderstandings based on different expectations is magnified. Such misunderstandings emerge in a growing literature on "improper" business practices – articulated from a narrow cultural perspective. This paper reports an ongoing research (...) on the cultural and contextual aspects of business ethics. The objective is to investigate how the perception/attitudes of business students towards the ethical dimension of doing business varies in different countries; Whether there are socio-cultural factors that influence the perception of ethicality in business practices. Research findings among business students in six countries: China, Egypt, Finland, Korea, Russia, and the U.S.A. are reported. While all groups had basic agreement on what constitutes ethical business practices, differences are found in the respondents'' tolerance to damage resulting from "unethical" behavior. Without underestimating the role of national culture, variations in research results also point to the importance of current socio-political developments in the relevant countries. Implications for business teaching and management development are discussed. (shrink)

Incorporated groups include businesses, universities, churches and the like. Organized to act as single centers of agency, they also routinely satisfy the three conditions that make an agent fit to be held responsible: they face significant choices, can recognize the relative value of different options, and are able to choose in sensitivity to such values. But is it redundant to hold a corporate agent responsible for something, when certain members are also held responsible for the individual parts they play? No (...) it is not, for it is often possible for a corporate entity to be fully fit to be held responsible, when this is not true of the individual members; they may be able to make excuses that are not available at the corporate level. Does the case made for corporate responsibility extend to unincorporated collectivities like nations or religions? Not strictly but it does explain why it may be sensible to treat those collectivities as if they had corporate responsibility in certain domains. (shrink)

Corporate Social Responsibility (CSR) programs are increasingly popular corporate marketing strategies. This paper argues that CSR programs can fall along a continuum between two endpoints: Institutionalized programs and Promotional programs. This classification is based on an exploratory study examining the variance of four responses from the consumer stakeholder group toward these two categories of CSR. Institutionalized CSR programs are argued to be most effective at increasing customer loyalty, enhancing attitude toward the company, and decreasing consumer skepticism. Promotional CSR programs are (...) argued to be more effective at generating purchase intent. Ethical and managerial implications of these preliminary findings are discussed. (shrink)

The present survey was voluntarily and anonymously completed by 2,196 students enrolled in business courses at the University of Southern Mississippi. The intent of the survey was to determine whether or not age or gender played a role in a person''s perception of proper ethical conduct.The findings suggests that gender is a significant factor in the determination of ethical conduct and that females are more ethical than males in their perception of business ethical situations.

This paper explores possible connections between gender and the willingness to tolerate unethical academic behavior. Data from a sample of 285 accounting majors at four public institutions reveal that females are less tolerant than males when questioned about academic misconduct. Statistically significant differences were found for 17 of 23 questionable activities. Furthermore, females were found to be less cynical and less often involved in academic dishonesty. Overall, the results support the finding of Betz et al. (1989) that the gender socialization (...) approach dominates the structural approach. (shrink)

This study examines the personal values and value types of Chinese accounting practitioners and students, using the values survey questionnaire developed and validated by Schwartz (1992, Advances in Experimental Social Psychology 25, 1–65). A total of 454 accounting practitioners and 126 graduate accounting students participated in the study. The results show that Healthy, Family Security, Self-Respect, and Honoring of Parents and Elders are the top four values for both accounting practitioners and accounting students, although these values are not ranked in (...) the same order. Social Power, An Exciting Life, Devout, and Accepting My Portion in Life are the lowest rated four values for the accounting practitioners whereas Devout, An Exciting Life, Detachment, and Accepting My Portion in Life form the bottom four values for the accounting students. Both accounting practitioners and students ranked Security as the highest value type and Tradition as the lowest one, and the students rated Self-Direction as significantly more important than the practitioners. With respect to gender differences, both the male accounting practitioners and students rated the value type Achievement significantly higher than their female counterparts and there were several significant gender differences in personal values for both accounting practitioners and students. In addition, the perceived values are linked to social and cultural factors as well as to the influence of Western values. (shrink)

Given the proliferation of research regarding the ethical development of students in general, and business students in particular, it is difficult to draw conclusions from the contradictory results of many studies. In this meta-analysis of empirical studies from 1985 through 1994, the relationships of gender, age and undergraduate major to the ethical attitudes and behavior of business students are analyzed. The results indicate that female students exhibit stronger ethical attitudes than males. The same is also true for older versus younger (...) students. However, the relationship with undergraduate major is still difficult to interpret. (shrink)

This study examines the effects of nationality (U.S. vs. China) and personal values on managers’ responses to the Perceived Role of Ethics and Social Responsibility (PRESOR) scale. Evidence that China’s transition to a socialist market economy has led to widespread business corruption, led us to hypothesize that People’s Republic of China (PRC) managers would believe less strongly in the importance of ethical and socially responsible business conduct. We also hypothesized that after controlling for national differences, managers’ personal values (more specifically, (...) self-transcendence values) would have a significant impact on PRESOR responses. The hypotheses were tested using a sample of practicing managers enrolled in part-time MBA programs in the two countries. The results indicate that nationality did not have a consistent impact on PRESOR responses. After controlling for national differences, self-transcendence values had a significant positive impact on two of the three PRESOR dimensions. Conservation values such as conformity and tradition also had a significant association with certain dimensions of the PRESOR scale. (shrink)

This study examined the impact of sex, age, and level of education on the perception of various business practices by managers of a large non-profit organization. Female managers perceived the acceptance of gifts and favors in exchange for preferential treatment significantly more unethical than male managers. Older managers (40 plus) perceived five practices significantly more unethical than younger managers (giving gifts/favors in exchange for preferential treatment, divulging confidential information, concealing ones error, falsifying reports, and calling in sick to take a (...) day off). The practice of padding expense account by over 10% was reported to be significantly more unethical by managers with a graduate degree. (shrink)

By 2007, 127 universities had obtained permission from the Ministry of Education of the People’s Republic of China to run MBA programs. To gain a thorough understanding of the status of business ethics education in MBA programs in China, we conducted a national survey. This survey was begun in October 2006 and concluded in December 2007. Our goal in conducting this survey was twofold. We wanted to understand, first, the extent of business ethics teaching currentlybeing offered in MBA programs, and (...) second, the prospects for the development of business ethics teaching in the near term. Our survey results show that business ethics instruction is presently offered on a limited scale, and there are constraints impacting business ethics education. However, we also discovered that future prospects for business ethics teaching are promising. (shrink)

This study conducted an empirical survey of 126 Business Ethics students in business and management departments within two universities across the Taiwan Strait to evaluate the impact on these managers-to-be of receiving an education in Business Ethics. The results show that, after receiving that Business Ethics education, students in both universities demonstrated significant improvements in the ethical weighting of their individual values, their recognition of ethical issues and their performance as ethical decision-makers. However, in respect of ethical decision-making, the behavior (...) of these students is still sub-optimal, indicating a need for further improvements in the ethical education of managers-to-be across the Taiwan Strait. (shrink)

The present study extends the study of individuals' ethical ideology withinthe context of marketing ethics issues. A national sample of marketing professionals participated. Respondents' ethical ideologies were classified as absolutists, situationists, exceptionists, or subjectivists using the Ethical Position Questionnaire (Forsyth, 1980). Respondents then answered questions about three ethically ambiguous situations common to marketing and sales. The results indicated that marketers' ethical judgments about the situations differed based on their ethical ideology, with absolutists rating the actions as most unethical. The findings (...) are consistent with those of two earlier studies that utilized samples of business students (Barnett et al., 1994, 1995). The results suggest that personal moral philosophy is an important influence on ethical decision making that should be considered in empirical studies of business ethics. The results also support the utility of the Ethical Position Questionnaire (Forsyth, 1980) as a means for researchers and practitioners to assess individuals' ethical ideology. (shrink)

This paper introduces a four-stage ethical learning model that we posit will augment the evaluation of the effectiveness of business ethics education. Using the Ignatian (Jesuit, Catholic) methodologies of self-reflection and discernment, comments by 195 undergraduate and graduate students enrolled in an American university regarding the relationship between ethical attitudes and business conduct are examined before and after completing a business ethics course. Results suggest that ethics education can 1) raise students’ ethical awareness, and 2) shift ethical attitudes in either (...) positive or negative directions, thus supporting the existence of levels of ethical understanding that our learning model proposes. Methodological challenges for current and future evaluation of the effectiveness of ethics education, including enhancement of the generalizability of findings across international borders, are considered. Several implications for linking business ethics education with the conduct and climate of business practice are also discussed. (shrink)

This study examines the effect of gender, Machiavellian orientation, and socially desirable reporting on the respondent’s orientation toward corporate social responsibility. A sample of 219 undergraduate students from a Midwestern university exhibited differences in orientation across gender and degree of Machiavellian orientation. Social desirability had a minimal effect on the responses.

This study explores corporate social responsibility (CSR) by conducting a cross-cultural analysis of communication of CSR activities in a total of 16 U.S. and European corporations. Drawing on previous research contrasting two major approaches to CSR initiatives, it was proposed that U.S. companies would tend to communicate about and justify CSR using economic or bottom-line terms and arguments whereas European companies would rely more heavily on language or theories of citizenship, corporate accountability, or moral commitment. Results supported this expectation of (...) difference, with some modification. Specifically, results indicated that EU companies do not value sustainability to the exclusion of financial elements, but instead project sustainability commitments in addition to financial commitments. Further, U.S.-based companies focused more heavily on financial justifications whereas EU-based companies incorporated both financial and sustainability elements in justifying their CSR activities. In addition, wide variance was found in both the prevalence and use of specific CSR-related terminology. Cross-cultural distinctions in this use create implications with regard to measurability and evidence of both strategic and bottom-line impact. Directions for further research are discussed. (shrink)

After providing an overview of Corporate Social Responsibility research in different contexts, and noting the varied methodologies adopted, two robust CSR conceptualizations - one by Carroll, 497-505) and the other by Wood, 691-717) - have been adopted for this research and their integration explored. Using this newly synthesized framework, the research critically examines the CSR approach and philosophy of eight companies that are considered active in CSR in the Lebanese context. The findings suggest the lack of a systematic, focused, and (...) institutionalized approach to CSR and that the understanding and practice of CSR in Lebanon are still grounded in the context of philanthropic action. The findings are qualified within the framework of existing contextual realities and relevant implications drawn accordingly. (shrink)

China now manufactures or assembles over 50% of the world's products. However, the world has been reeling from daily accounts of defective "Made in China" products. China has been at the forefront of growing concern, not only about its products and enterprises, but also about its business ethics. This article analyzes recent events connected with the Made in China label from the perspective of evolving Chinese business ethics. Part 1 analyzes three of these events. Part 2 details and analyzes the (...) state of business ethics in China today. Part 3 concludes by exploring the future of business ethics in China. The main conclusion is that business ethics in China faces two kinds of ethical challenges: how to restrict the lawless in as short a period of time as possible and how to protect and advance the interests of employees, investors, and the public through corporate management and public administration. (shrink)

The attitudes of 164 United States and 151 South African managers towards corporate social responsibility were assessed. The United States managers held significantly more favourable attitudes towards corporate social responsibility. In addition, they agreed with more pro-responsibility arguments, whereas the South African managers agreed with more anti-responsibility arguments. The United States managers felt that their society expected more corporate involvement in social responsibility activities than the South African managers felt was expected from their society. The results are explained in terms (...) of the susceptibility of social responsibility attitudes to cultural norms and values — which reflect the different nature of the two societies. (shrink)

The term value may be defined as a principle or ideal of intrinsic worth or desirability. Values and attitudes relate a property of an external object (intrinsic worth) with an internal process (feeling). People impute worth or value onto objects, principles or ideals. The values are preferences, criteria or choices of personal or group conduct. They are general principles that guide an individual's decisions. These principles have an inherent organization and a rational basis to impart worth to objects and other (...) individuals. As society and culture are not static, there can be many changes in a society in the course of a decade. Changes in societal values are usually gradual when viewed from a distance, and are at both individual and group levels. Individuals have values which they express both in terms of stated beliefs and actions. The present article is an attempt to understand the impact of profession, represented by teachers of higher education and medical doctors, and dietary habits, categorized as vegetarians and non–vegetarians, on the perception of existing values and expectation of ought to be values in the society. (shrink)

While differences do exist, there are many ethical issues which transcend national barriers. In order to contribute to the development of understanding of global ethics, this study documents the existing ethical perspectives of collegiate business students from two countries and identifies the determinants of their ethical orientations.A survey instrument was administered to USA and New Zealand (NZ) students enrolled in undergraduate business programs. The research instrument measured students' ethical perspectives across multilayered ethical domains and their self-professed decision method used in (...) evaluating ethical scenarios. (shrink)

Efforts to promote corporate social and environmental accountability (SEA) should be informed by an understanding of stakeholders’ attitudes toward enhanced accountability standards. However, little is known about current attitudes on this subject, or the determinants of these attitudes. To address this issue, this study examines the relationship between personal values and support for social and environmental accountability for a sample of experienced MBA students. Exploratory factor analysis of the items comprising our measure of support for SEA revealed two distinct factors: (...) (1) endorsement of the general proposition that corporations and executives should be held accountable for the social and environmental impacts of their actions; and (2) agreement that the government should adopt and enforce formal SEA standards. Our findings indicate that the universalism value type is positively associated with general support for SEA, but not with support for government enforcement of accountability standards. In addition, we found that gender has a significant impact on support for government enforcement of SEA standards. (shrink)

This study develops a scale to measure consumer sensitivity to corporate social performance (CSCSP) using the factor analysis procedure to generate a valid and reliable 11-item scale. Results from a U.S. sample of M.B.A. students suggest that women are more sensitive to CSP than men and that Democrats are more sensitive to CSP than Republicans. Future research can use this scale to measure the correlation between attitudes toward CSP and actual behavior.

This paper investigates an under-researched relationship, that between corporate social performance (CSP) and geographical diversification. Drawingupon the institutional and stakeholder perspectives and utilising data on a sample of large UK firms, we develop a set of empirical models of CSP, and findevidence of a significant contemporaneous positive relationship between the two for some types of social performance and in some regions of the world. Overall,we provide evidence that firms shape their social performance strategies to their geographical profile.

The research presented in this paper focuses on business ethical values inChina, a country in which the process of institutional transformation has left cultural values in a state of flux. A survey was conducted in China and the U.S. by using five business scenarios. Survey results show similarities between the Chinese and American decision choices for three out of five scenarios. However, the results reveal significant differences in rationales, even forsimilar decisions. The implications of similarities and differences between the U.S. (...) and Chinese samples are discussed. (shrink)

In this article, we analyzed the effect of various factors on moral judgment and ethical attitudes of working persons. It was found that the effect of various socio-demographic factors on ethical attitudes varied between the two different categories of ethical issues under study, issues which involve explicit violation of laws vis-à-vis issues which involved social concerns. Our results did not support the implication of Callahan’s hypothesis that males are more sensitive to rule-based ethical issues while women are to issues involving (...) social concerns; it was found that females have a lower acceptability of unethical behaviors related to both categories of issues in Hong Kong, whereas gender effect was not statistically significant in Mainland China. University education also had no significant effect on ethical attitudes. Religion played an important role in affecting ethical attitudes, however, its effect varied with different types of religions; Christianity was found to be most favorable to higher ethical standards, but people of traditional Chinese religion had a higher acceptability of unethical behaviors involving social concerns compared to people with no religion. Our finding also indicated that employees in state-owned enterprises, private employees, employees in foreign-investment firms, and employers in Mainland China all had a higher acceptability of unethical law-breaking behaviors compared to workers in collectives, throwing doubt on the validity of convergence theory in Mainland China. (shrink)